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    <title>2021 (10) TMI 1221 - PATNA HIGH COURT</title>
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    <description>Ex parte tax assessment and appellate orders were quashed because the assessee was denied a fair opportunity of hearing and the orders disclosed no adequate reasons for the liability determined. The Court held that such breach of natural justice and absence of speaking reasons rendered the orders unsustainable in writ jurisdiction, even though a statutory appellate remedy was available. The matter was remanded for fresh adjudication on merits, with directions for hearing, document production, cooperation by the assessee, interim restraint on coercive steps, and a reasoned decision within the stipulated time.</description>
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      <description>Ex parte tax assessment and appellate orders were quashed because the assessee was denied a fair opportunity of hearing and the orders disclosed no adequate reasons for the liability determined. The Court held that such breach of natural justice and absence of speaking reasons rendered the orders unsustainable in writ jurisdiction, even though a statutory appellate remedy was available. The matter was remanded for fresh adjudication on merits, with directions for hearing, document production, cooperation by the assessee, interim restraint on coercive steps, and a reasoned decision within the stipulated time.</description>
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